1262-C – Allocation of Revenue From Sales and Use Taxes to Villages Wholly or Partially Contained Within Broome County.
§ 1262-c. Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county. Notwithstanding any other provision of the tax law to the contrary, the county legislature of Broome county shall have the authority to adopt a method for dividing the sales and use tax revenues allocated to a […]
1256 – Cooperation by Localities.
§ 1256. Cooperation by localities. Every city, county and school district shall cooperate with the state tax commission to enable it to carry out its duties under articles twenty-eight and twenty-nine of this chapter. Every such locality shall furnish to such commission those returns, reports and other information which the tax commission deems necessary to […]
1257 – Preparation of Model Local Laws, Resolutions and Regulations by Tax Commission.
§ 1257. Preparation of model local laws, resolutions and regulations by tax commission. The state tax commission shall prepare model local laws, ordinances, resolutions and regulations for the assistance of local officials and shall otherwise advise and cooperate with them for the purpose of effectuating uniform administration, collection and distribution of the taxes authorized under […]
1260 – Revenues Resulting From Taxes Administered by Cities Over One Million.
§ 1260. Revenues resulting from taxes administered by cities over one million. All taxes, penalties and interest resulting from the imposition of the taxes authorized under section twelve hundred one shall be paid into the treasury of the city imposing the tax and shall be credited to and deposited in the general fund of any […]
1261 – Revenues Resulting From Taxes Administered by the Commissioner.
§ 1261. Revenues resulting from taxes administered by the commissioner. (a) All taxes, penalties and interest imposed by cities, counties or school districts under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A of this article, which are collected by the commissioner, shall be deposited daily with […]
1261-A – Revenues From Certain Taxes Imposed by Washington and Warren Counties.
§ 1261-a. Revenues from certain taxes imposed by Washington and Warren counties. (a) In the event that the Warren and Washington county industrial development agency established under article eighteen-A of the general municipal law issues bonds, notes or other obligations secured by the service fee obligations of the counties which, in turn, are secured by […]
1262 – Disposition of Revenues From Taxes Imposed by Cities Under One Million, Counties and School Districts.
§ 1262. Disposition of revenues from taxes imposed by cities under one million, counties and school districts. (a) Except as otherwise provided in this article, the local law, ordinance or resolution imposing any county tax pursuant to this article may set aside for county purposes or educational purposes all or any portion of the net […]
1235 – Taxes Paid to Other Jurisdictions.
§ 1235. Taxes paid to other jurisdictions. (a) With respect to taxes imposed pursuant to subdivision (a) of section twelve hundred ten and pursuant to section twelve hundred eleven, the use of tangible personal property purchased at retail and of any of the services subject to the sales tax shall be exempt from the compensating […]
1240 – Administration and Collection.
§ 1240. Administration and collection. The taxes authorized under sections twelve hundred one through twelve hundred four of this article which are now imposed shall continue to be administered and collected by the fiscal or other officers of the city, county or school district in the same manner as such taxes have been administered and […]
1241 – Joint Administration and Collection of Taxes by Counties and Cities.
§ 1241. Joint administration and collection of taxes by counties and cities. (a) The board of supervisors or other elective governing body of any county and the local legislative body of any city may provide by agreement with one or more counties or cities for the imposition by each such county and city of one […]